In January Barcelona announced a deal had been reached to sell VIP boxes at the club's Camp Nou stadium, currently being rebuilt, worth a reported 100 million euros ($108 million), which gave them the financial fair play room for new licences for the players.

La Liga said Barcelona used an unnamed auditor between December 31 and January 3 which recorded the deal on the club's books, but their current auditor no longer includes it in the club's interim financial statements for the first part of the 2024-25 season.

"No amount from the (VIP box deal) is ultimately recorded in the profit and loss accounts, contrary to what had been certified by the club and the auditor at the time of said transaction," said La Liga in a statement.

La Liga said they were reporting the auditor Barcelona used between December 31 and January 3 to the Accounting and Auditing Institute.

"Barcelona... did not have on December 31, 2024, or on January 3, 2025, nor has it had since that date, nor does it currently have, (the financial fair play capacity) for the registration of the players Dani Olmo and Pau Victor," continued La Liga's statement.

Barcelona president Joan Laporta responded angrily to La Liga's statement ahead of the Copa del Rey semi-final clash against Atletico Madrid later Wednesday.

"I have the feeling that this is not by chance, today we're playing a huge game against Atletico Madrid," said Laporta.

"It's another attempt to destabilise our team and sometimes I feel that as some can't beat us on the pitch, they want to beat us off of it.

"As president of Barça I will not allow this and I will continue to defend the interests of our club."

- Temporary licences -

On January 8 the CSD granted Barcelona precautionary permission to use Olmo and Victor, after La Liga said Barca failed to register them before a deadline at the end of December when their temporary licences they were given after signing last summer expired.

The CSD decided Olmo and Victor could be selected by Barca until they make a definitive ruling in the club's case against La Liga and the Spanish football federation (RFEF), who did not let the club renew their registrations. The ruling is set to come on or before April 7.

The players were initially registered on a short-term basis, as Barcelona took advantage of a financial loophole following an injury to defender Andreas Christensen.

Olmo, currently injured, has played 13 times since then, scoring two goals and providing four assists, while Victor has five substitute appearances.

Barcelona have been in financial difficulty for several years and in 2022 sold off various parts of the club and future television rights income to be able to sign stars including Robert Lewandowski and Raphinha.

Spending in the upcoming summer transfer window will be difficult for Barcelona without prior sales if La Liga's new view of their financial situation remains the same.